News and Events - Tax


28th Nov 2019News

Joshua Carey in Court of Appeal (Civil Division) Success

Joshua Carey represented HMRC in their appeal from the High Court to the Court of Appeal (Civil Division). He argued the High Court was wrong to find that a narrow duty of care may be imposed on HMRC in the conduct of litigation before the Tax Tribunal. Lewison, Newey and Asplin LJJ deliberated at the […]

4th Nov 2019News

The Delta Arrangement: Disguised Remuneration

Joshua Carey appeared on behalf of the Commissioners for HM Revenue and Customs (“HMRC”) in one of the first ever DOTAS Notifiable Arrangement cases, The Commissioners for HM Revenue and Customs -v- EDF Tax Limited (In creditors’ voluntary liquidation) [2019] UKFTT 598 (TC). EDF Tax Ltd (“EDF Tax”) offered advice to user companies on certain […]

20th Jun 2019News

Last Orders! The Alcohol Wholesalers Registration Scheme and Trading Pending Appeal

Yesterday the Supreme Court ended a debate that has seen dozens of stays imposed by the First-tier Tribunal (Tax Chamber) (“FTT”) and a series of cases before the Administrative Court. Lady Black (with whom Lord Reed, Lord Sumption and Lord Briggs agreed) gave the judgment in OWD Ltd trading as Birmingham Cash and Carry (In […]

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